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The net return indices and general reduction applicable in the objective estimation method of personal income tax for agricultural and livestock activities affected by exceptional circumstances are reduced for the 2023 tax period.

Order HAC/348/2024 was published in the BOE of April 19.

Article 1 of this Order reduces the net performance indices applicable in 2023 to agricultural and livestock activities carried out in the territorial areas defined in the annex to this Order.

For its part, article 2 increases from 10% to 15% the reduction in net income calculated by the objective estimation method of personal income tax for all agricultural, livestock and forestry activities in 2023.

Orden HAC/348/2024, de 17 de abril,

por la que se modifican para el período impositivo 2023 los índices de rendimiento neto y la reducción general aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.